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[The following information applies to the questions displayed below.] During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 67,000 were in process in the production department at the beginning of April and 268,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 89,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.

The production department had $960,300 of direct materials and $768,231 of conversion costs charged to it during April. Also, its beginning inventory of $185,754 consists of $148,455 of direct materials cost and $37,299 of conversion costs. Using the FIFO method, prepare the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the departments output. (Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP FIFO Mathod Unitc % Meterials | EUR, Materials | convertion Equivalent units of producton Coct par Equivalent Unit of Produotion Eqvalnt unts of production Total Cocts to Acoount tor Total conts to account for coated for costs of Costt to Output of Cost of 67 Boginning invantoy Cost perTotalooct EUP Matorials to compiot oast of 67,000 units n bagininginvatory Cost perTotl ooc Cost of unts started and completod this porod ELUP Toal cost of 258,000 units startod and complatad Total coat of Cats of unts in anding inventory units transtamed out Cost perTotl ooct Totai cost ot B3,000 unts in anding inventary Total costa assgnod